Which one of the following statements regarding types of performance audits is FALSE?
A) A functional audit has the advantage of permitting specialisation by auditors.
B) The emphasis in an organisational audit is on how efficiently and effectively functions interact.
C) An advantage of functional auditing is its ability to evaluate interrelated functions.
D) Special operational auditing assignments arise at the request of management.

Question

Quizplus · Accepted Answer

Functional auditing focuses on specific functions, which may limit its ability to evaluate interrelated functions effectively.

Which One of the Following Statements Regarding Types of Performance